Research On The Effectiveness Evaluation Of Internal Control Of State Grid Gansu Electric Power Compan

As the basic industry of the country,the power industry plays a role in supporting the normal operation of other industries and plays an important role in meeting the basic needs of people’s lives.State Grid is undoubtedly the leading company in the electric power industry,and the stable and efficient daily operation and continuous development of the company is particularly important.As the basis for the development of an enterprise,the effective operation of internal control plays a vital role.In 2012,State Grid started to implement the construction of internal control system,realized the planning and control of internal control integration,and strived to achieve effective integration with business operations in all aspects.At the same time,with the current rapid development of economic technology,the requirements for business processing efficiency are also increasing,so State Grid has introduced ERP system in the management process.The purpose of using this system is to make the implementation of internal control more efficient by using ERP system,therefore,it is especially important to improve the effectiveness of internal control in ERP environment.This paper chooses State Grid Gansu Electric Power Company as an example by case analysis to study the effective operation of internal control.This paper firstly compares the relevant research on internal control and internal control effectiveness by domestic and international scholars,and learns the relevant theoretical knowledge and common internal control evaluation methods involved in the research and analysis of this paper,followed by an introduction to the basic situation of the case company.Then,in order to specifically analyse the operation of internal control under the ERP environment in State Grid Gansu Electric Power Company,two questionnaires were designed to carry out the analysis.Questionnaire one was designed based on the five elements of internal control theory,that is,control environment,risk assessment,control activities,information and communication,and supervision as the primary indicators for evaluating the effectiveness of internal control,and then,on this basis,the primary indicators were refined to determine the secondary indicators.Using the hierarchical analysis method as the theoretical basis,the data collected in questionnaire one was calculated in the yaahp software to determine the weight of each indicator in the whole,and finally the evaluation index system was constructed.Questionnaire II was then designed to conduct a questionnaire survey on the operation of internal control in State Grid Gansu Province Electric Power Company.Based on the survey data,the scores of various indicators were calculated using the fuzzy comprehensive evaluation method,in which information and communication and supervision were rated better,while control environment scored the lowest and performed the worst in the overall internal control,followed by risk assessment.The analysis of the calculation results revealed that the problems were mainly in the areas of inadequate organisational structure,incomplete human resources policies,poor risk analysis,deficiencies in budgetary process control and irregularities in accounting business control.Therefore,targeted optimisation suggestions were made to address the problems,such as diversifying the organisational structure,improving human resources policies,improving budgetary process control and improving accounting business control.It is expected to play a positive role in optimising the internal control of the State Grid Gansu Electric Power Company and improving the effectiveness of internal control,as well as to provide reference for similar enterprises.